Integrated Filing — IndAS



General information about company

Scrip Code 513262
NSE Symbol SSWL
MSEI Symbol NOTLISTED
ISIN INE802C01033
Name of company Steel Strips Wheels Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 22-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment AUTO COMPONENTS
Start date and time of board meeting 22-01-2026   11:00:00
End date and time of board meeting 22-01-2026   12:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,32,081.44 3,70,816.83
Other income 240.96 863.48
Total income 1,32,322.40 3,71,680.31
2 Expenses
(a) Cost of materials consumed 90,241.95 2,48,605.68
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (3,400.19) (7,269.22)
(d) Employee benefit expense 10,986.83 31,643.38
(e) Finance costs 3,149.68 9,225.18
(f) Depreciation, depletion and amortisation expense 3,280.22 9,376.33
(f) Other Expenses
1 Other Expenses 21,469.84 61,656.48
Total other expenses 21,469.84 61,656.48
Total expenses 1,25,728.33 3,53,237.83
3 Total profit before exceptional items and tax 6,594.07 18,442.48
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,594.07 18,442.48
6 Tax expense
7 Current tax 1,534.67 4,539.32
8 Deferred tax 141.82 139.44
9 Total tax expenses 1,676.49 4,678.76
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 4,917.58 13,763.72
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 4,917.58 13,763.72
17 Other comprehensive income net of taxes 77.96 (66.53)
18 Total Comprehensive Income for the period 4,995.54 13,697.19
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,571.80 1,571.80
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.13 8.76
Diluted earnings (loss) per share from continuing operations 3.12 8.74
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.13 8.76
Diluted earnings (loss) per share from continuing and discontinued operations 3.12 8.74
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The above financial results have been reviewed and recomended by Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on 22nd January 2026. The statutory auditors have carried out Limited review of the accounts for the quarter and nine months ended 31st December 2025. 2.The Chief Operating Decision Maker CODM reviews the operations of the company as a whole, hence there are no reportable segments as per Ind AS 108 Operating Segments. 3.These standalone financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) as notified by Ministry of Corporate Affairs pursuant to Section 133 of the Companies Act 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015, Companies (Indian Accounting Standards) amendment rules 2016 and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, SEBI circular CIR/CFT/FAC/62/2016 dated July 05, 2016 and other accounting principles generally accepted in India. 4.On 26.12.2025, the Company entered into a lease agreement with AMW Autocomponent Ltd., wholly owned subsidiary, for taking its entire land, together with buildings, sheds, structures, rights, fixtures, utilities, facilities, etc. thereon on “as is where is basis” situated at Administrative Building, Bhuj-Bhachau Road, Near Village Kannaiyabe, Kachchh, Bhuj, Gujarat, India, 370020 measuring around 288793.19 sq. mt., on leasehold basis, for setting-up of manufacturing facilities for alloy wheels and Aluminum steering Knuckles, subject to necessary approvals & clearances. 5.The figures for the corresponding previous periods have been restated/ regrouped, wherever necessary to make them comparable.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement gain (losses) on defined benefit plans 104.18 (88.91)
Total Amount of items that will not be reclassified to profit and loss 104.18 (88.91)
2 Income tax relating to items that will not be reclassified to profit or loss 26.22 (22.38)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 77.96 (66.53)